Valley Baseball League Inc

Nonprofit profile at a glance

EIN
201005949
IRS 990-EZ coverage
2019–2023
Forms available
Form 990-EZ 2023
Location
Harrisonburg, VA, USA
Phone
5404358453
Rating
96
Verdict
STRONG
Rating confidence
Moderate
Sector
Baseball, Softball

Official website

Reported finances

Revenue
$88,302
Expenses
$88,193
Assets
$74,885
Liabilities
$8,964

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • LANCE MAUCK (VICE PRESIDENT)
  • ROBERT BOWMAN JR (COMMISSIONER/PRESIDENT)

People named in this filing

  • MEGAN SHEPARD (SECRETARY)
  • EDWARD YODER (TREASURER)
  • BRETT FULLER (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To promote amateur baseball in the shenandoah valley of Virginia

What it reported doing in 2023

Provided the opportunity for over 350 amateur athletes to enhance their baseball skills and to be observed by professional scouts during the summer. Provided low cost, family entertainment at 11 venues.

Operating model

Revenue model
Donor-supported. 71% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 37
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.9%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 0.1%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 19.7% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 12.7% per year; rating input score 100; 84th percentile among comparable filings
  • Asset growth: -0.3% per year; rating input score 0; 37th percentile among comparable filings

Details

  • Where the money goes: 99.9% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2019 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.